Faculty

Professional interest

The subject Taxation of companies and other legal forms will provide the student with a specialized training in taxes on the business benefit, as well as business traffic, enabling the graduates, in this way, their incorporation into the labor market, both in the field of private enterprise, as in the sphere of the public sector.

Competencies and learning outcomes

General competencies

Capacity to analyze and synthesize available information: Study the problems associated with a financial/accounting case, article, or situation, summarize and compile what is most relevant, and assess in a changing environment its impact on an account audit.

Ability to organize and plan available resources: Know how to establish the organizational and functional structure of the entity, as well as the strategic management process designed to optimize the entity's economic and financial resources and their impact on the company's internal control.

Capability of expressing technical and ethical opinions on the professional activity: Know how to apply acquired knowledge to professional practice such that economic and financial information allows making technical judgments that include reflection on social and ethical responsibilities linked to the tasks of accounting and financial management and issuing auditing reports.

Ability to identify, interpret, and resolve problems in unfamiliar environments: Cope with relative ease in complex situations within the business environment and characterized by changes in financial markets and adaptation to regulations in the auditing and accounting field, providing solutions and making decisions.

Communication and teamwork skills: Clearly communicate financial strategies, accounting criteria, the consequences of the auditing report, as well as the rationale and knowledge that sustain them to specialized and unspecialized groups. Collaborate and cooperate with the team, providing the best knowledge on financial and accounting matters, discussing, accepting, and appreciating differences of accounting criteria and financial strategies with others.

Specific competencies

Ability to evaluate the tax burden on the company, taking into account not only the payment of taxes, but also all other indirect taxation costs.

Links

Software

ACROBAT READER

Methodology and grading

Grading

The evaluation of the subject will consist of the monitoring of a system of continuous evaluation during the semester of teaching and in the accomplishment of an on-site examination. The final grade will be the average of the marks obtained in the continuous assessment (30%) and the final exam (70%):A. Continuous assessment. The qualification of the student in the continuous evaluation will be obtained taking into account the resolution in the classroom of complex case studies as well as the degree of participation and interest shown in the classroom classes given.B. Final exam of the subject. It will consist of an objective, on-site examination, in which the student, using the legal texts in force at that time, will apply the knowledge acquired during the course, answering practical cases that arise in the program.